The IRS could “more effectively” prioritize high income taxpayers who owe delinquent taxes, according to one report.

The Treasury Inspector General for Tax Administration (TIGTA) found that in past audits, the IRS focused on the balance due, rather than on the income of the taxpayer. Its latest audit revealed that less than 50% of tax debt owed by high-income taxpayers was paid. Also, IRS staffing should be better aligned in locations where the most delinquent high-income cases occur.

The TIGTA stated that “hiring or reallocating resources to work high-income cases in these areas could lead to higher collection potential and increased revenue.” Here’s the report: